https://www.taxtmi.com/caselaws?id=441255 CCI examined anti-profiteering provisions under Section 171 of CGST Act, 2017 against a real estate developer regarding multiple projects. For project Vishvvanath Sarathya, CCI held anti-profiteering provisions inapplicable as building use permission was obtained on 24.01.2017 in pre-GST regime. For project Vishwanath Samam, which commenced in 2019 post-GST implementation, CCI found no pre-GST sales for price comparison and no CENVAT credit availability for ITC comparison. Consequently, anti-profiteering provisions were deemed inapplicable to both projects, and proceedings under Rule 133(5) of CGST Rules, 2017 were dropped. en-us Mon, 31 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441255 CCI examined anti-profiteering provisions under Section 171 of CGST Act, 2017 against a real estate developer regarding multiple projects. For project Vishvvanath Sarathya, CCI held anti-profiteering provisions inapplicable as building use permission was obtained on 24.01.2017 in pre-GST regime. For project Vishwanath Samam, which commenced in 2019 post-GST implementation, CCI found no pre-GST sales for price comparison and no CENVAT credit availability for ITC comparison. Consequently, anti-profiteering provisions were deemed inapplicable to both projects, and proceedings under Rule 133(5) of CGST Rules, 2017 were dropped. Case-Laws GST Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441255